Federal Court of Australia
CATCHWORDS
APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL —- Customs — valuation of goods —- monies deducted by exporter from price of cars to assist applicant with expenditure on advertising, sales warranties and after sales service - Collector treated sums deducted as a part of the price - history of valuation of goods - transaction value of goods ~ definition of price in
Customs Act, s.154
Customs Act 1901 (Cth) ss.154, 159
Customs Amendment Act 1976 (Cth)
Customs (Valuation) Amendment Act 1981 (Cth) Intérnational Trade Organization Act 1948 (Cth)
LNC (WHOLESALE) PTY LIMITED v. THE COLLECTOR OF CUSTOMS NSW G305 and G306 of 1987
Sweeney, Davies and Einfeld JJ. 22 January 1988 Sydney.
A RECEIVED
28 JAN1988
FEDERAL COURT AUSTRALIA OF
PRINCIPAl REGISTRY
yr Snes pom me a
IN THE FEDERAL COURT OF AUSTRALIA
) ) NEW SOUTH WALES DISTRICT REGISTRY ) No. G305 and G306 of 1987 ) )
GENERAL DIVISION
On appeal from the General Administrative Division of the Administrative Appeals
Tribunal
BETWEEN: LNC (WHOLESALE) PTY LIMITED
Applicant
AND: THE COLLECTOR OF CUSTOMS
Respondent
CORAM: Sweeney, Davies and E1nfeld JJ. DATE: 22 January 1988 PLACE: Sydney
MINUTES OF ORDER THE COURT ORDERS THAT: ' i. The appeal in G305 of 1987 be dismissed. 2. The appeal in G306 of 1987 be allowed. 3. The decision of the Administrative Appeals Tribunal
appealed against in G306 of 1987 be set aside and the matter be remitted to the Administrative Appeals Tribunal for rehearing either with or without the hearing of further evidence.
4. Each party should bear its or his own costs of the appeals.
NOTE: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
ve tne ene ee
meen py cee
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY No. G305 and G306 of 1987
Nee
GENERAL DIVISION
ON APPEAL FROM THE GENERAL ADMINISTRATIVE DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate